Updates: Digital Services Tax Manual
2024
Changes made to include Canadian DST
Added a point to the factors HMRC consider when deciding whether a DST is similar
Attributing to UK Users – Online Marketplaces
Updating to provide clarification on HMRC's interpretation of Case 3 and Case 5 revenues, including a clarification in the example. Minor updates also made.
Update to clarify online marketplace revenues that qualify for cross-border relief
2023
Definition of Revenues for DST
Added discontinued operations section and changed headings from bold text to heading format
Online Marketplace - Condition A
Correcting incorrect section number reference and other formatting changes.
2021
Update incorrect legislation references.
Adding links to improve navigation to further information following user feedback
2020
Formatting changes for readability.
Added page
Digital Services Activities - Overview
small edits
small update
format update
small updates
Revenues Arising in Connection with Multiple Services
small updates
Update list of similar foreign DSTs
Notifying When Threshold Conditions Have Been Met
Adding new sub-page
Submitting Returns and Completing the Self-Assessment
Adding sub page
Adding sub-pages
Updated text
Identifying the Relevant User in Long Value Chains
Title capitals
Identifying Business Users in a Corporate Group
Title capitals
Allocating the DST Charge to Members of the Group
Title Capitals